ARCAMA VENTURES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARCAMA VENTURES
Largest movements
- Tangible fixed assets -€68,171
down €68,171 (-4.7%), from €1.4m to €1.4m
of which Other tangible fixed assets: -€1.4m
- Profit (loss) carried forward -€47,001
new in 2025: -€47,001
- Trade debts +€20,317
up €20,317 (+6,887%), from €295 to €20,612
- Debts after one year -€19,831
down €19,831 (-8.2%), from €241,368 to €221,537
- Gross operating margin -€73,922
down €73,922 (-58.2%), from €127,003 to €53,081
- Taxes +€4,605
up €4,605 (+84.8%), from €5,432 to €10,038
- Other operating charges +€1,733
up €1,733 (+11.4%), from €15,154 to €16,887
- Depreciation -€1,492
down €1,492 (-2.1%), from €69,663 to €68,171
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,506,984 | €1,436,619 | -€70,365 | -4.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,448,825 | €1,380,653 | -€68,171 | -4.7% |
| Tangible fixed assets | 22/27 | €1,448,825 | €1,380,653 | -€68,171 | -4.7% |
| Land and buildings | 22 | - | €1,350,841 | +€1.4m | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €42,782 | €29,813 | -€12,970 | -30.3% |
| Other tangible fixed assets | 26 | €1,406,042 | - | -€1.4m | |
| Current assets | 29/58 | €58,159 | €55,965 | -€2,193 | -3.8% |
| Cash at bank and in hand | 54/58 | €54,235 | €51,897 | -€2,338 | -4.3% |
| Deferred charges and accrued income | 490/1 | €3,924 | €4,069 | +€145 | +3.7% |
| Total equity and liabilities | 10/49 | €1,506,984 | €1,436,619 | -€70,365 | -4.7% |
| Equity | 10/15 | €1,160,105 | €1,113,105 | -€47,001 | -4.1% |
| Contributions | 10/11 | €1,107,000 | €1,107,000 | = | 0.0% |
| Capital | 10 | €1,107,000 | €1,107,000 | = | 0.0% |
| Issued capital | 100 | €1,107,000 | €1,107,000 | = | 0.0% |
| Reserves | 13 | €53,105 | €53,105 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53,105 | €53,105 | = | 0.0% |
| Legal reserve | 130 | €53,105 | €53,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€47,001 | -€47,001 | |
| Amounts payable | 17/49 | €346,878 | €323,514 | -€23,364 | -6.7% |
| Amounts payable after more than one year | 17 | €241,368 | €221,537 | -€19,831 | -8.2% |
| Financial debts | 170/4 | €241,368 | €221,537 | -€19,831 | -8.2% |
| Amounts payable within one year | 42/48 | €105,510 | €101,977 | -€3,533 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €41,560 | €31,566 | -€9,994 | -24.0% |
| Trade debts | 44 | €295 | €20,612 | +€20,317 | +6,887% |
| Suppliers | 440/4 | €295 | €20,612 | +€20,317 | +6,887% |
| Taxes, remuneration and social security | 45 | €5,020 | - | -€5,020 | |
| Taxes | 450/3 | €5,020 | - | -€5,020 | |
| Other amounts payable | 47/48 | €58,636 | €49,799 | -€8,837 | -15.1% |
| Non-recurring operating income | 76A | €20,359 | - | -€20,359 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,663 | €68,171 | -€1,492 | -2.1% |
| Other operating charges | 640/8 | €15,154 | €16,887 | +€1,733 | +11.4% |
| Gross operating margin | 9900 | €127,003 | €53,081 | -€73,922 | -58.2% |
| Operating profit (loss) | 9901 | €42,186 | -€31,978 | -€74,164 | |
| Financial income | 75/76B | €137 | €178 | +€41 | +30.1% |
| Recurring financial income | 75 | €137 | €178 | +€41 | +30.1% |
| Financial charges | 65/66B | €6,151 | €5,163 | -€988 | -16.1% |
| Recurring financial charges | 65 | €6,151 | €5,163 | -€988 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €36,172 | -€36,963 | -€73,135 | |
| Income taxes | 67/77 | €5,432 | €10,038 | +€4,605 | +84.8% |
| Profit (loss) for the period | 9904 | €30,740 | -€47,001 | -€77,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,740 | -€47,001 | -€77,740 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.